Social security base is pre-tax salary.

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The social security base is calculated according to the pre-tax salary. Social insurance deduction is paid before tax.

However, in the case of Shanghai, if you are a new company, you should take your second month of employment (that is, the month of full payment) as the base, and if you have worked in this company for more than one year, you should adjust your base according to your average salary in the previous year. The wages mentioned here are all pre-tax wages. )